Acc113 ( please provide each amount/item in a separate line )

The following comparative balance sheet is given for Estern Co.: Assets Dec 31, 2021 Dec 31, 2020 Cash $351.000 $58,500 Notes Receivable 72.000 63.000 Supplies & Inventory 81,000 121,500 Prepaid expense 54,000 31,500 0 Long-term investments 81.000 Machines and tools 166,500 144 000 (63,000) Accumulated depreciation-equipment Total Assets (45,000) $639,000 $477.000 Liabilities & Stockholders Equity Accounts payable $ 76,500 $31.500 Bonds payable (long-term) 166,500 211,500 Common Stock 180,000 103,500 Retained Earnings 216,000 130.500 Total Liabilities & Stockholders' Equity $ 639,000 $477,000 Income Statement Information (2021): 1. Net income for the year ending December 31, 2021 is $130,500. 2. Depreciation expense is $18,000. 3. There is a loss of $9,000 resulted from the sale of long-term investment. Additional information (2021): 1. All sales and purchases of inventory are on account (or credit). 2. Received cash for the sale of long-term investments that had a cost of $81,000, yielding a $9,000 loss. 3. Cash dividends paid is $45,000. 4. The company purchased new machines and tools for $22.500 cash. Required: Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021. (PLEASE PROVIDE EACH AMOUNT/ITEM IN A SEPARATE LINE) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)